T.C. M em o . 2 0 2 0 -1 5 5

UNITED STATES TAX COURT

VAHIK AGHADJ A

NIAN, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 9 3 3 9-1 8W
. Fi l edNo vem b er 1 6 , 2 02 0
.
Vah i kAg h ad

jan i an , p ro s e. M arkA. Nel so n , fo r res po n d en t
.

M EM ORANDUM OPINION GREAVES, Ju d g e: Th i s wh i s t leb l o wer award cas e i s b efo re t h e Co u rto n a Ru l e 1 2 1 m o t i on fo r s u m m ary ju d g m en t fi l edb y

th e In t ern al Rev en u e Serv i ce (IRS o r res p o n d en t ). 1 Res p on d en tco n t en d s h e i s en t it l edt o s u m m ary ju dg m en t

1 Un l es s o th erwi s e i nd i cat ed , al l Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an dPro cedu re, an dal l s ect i on referen ces are t o t h e In t ern al Rev en u e (co n ti n u ed ...)- 2
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[* 2 ] b ecau s e p et i t i o n er fai l edt o t i m el y fi l e a p et i t i o nwi th th is Co u rt , o r i nth e al t ern at i v e, b ecau s e t h e IRS W h i s t l eb l o wer Offi ce (W BO) d i d n otab u s e i ts d i s cret i o n i n d en y i n g p et i t i o n er’ s cl ai m fo r an award
. Pet i t i o ner d i dn o tfi l e h i s p et i t i o n wi th i n th e 3 0 -d ay l im i t at io n s p eri o dfo r ap p eal i n g a W BO d et erm i n at i on u n der s ect i o n 7 6 23 (b )(4 ) an dh as n ei th er p l ead ed
n o r s u gg es t edth ath e m eet s an y ex cep t i o nt o o ur ap pl y i n g thatp eri o do n t h e b as i s
o f 3 0 cal en d ar d ay s . W e t h erefo re wi l l g ran tres p o n d en t ’ s m o t i o no nth e b as i s o f h i s p ri m ary

arg u m en tan dwi th o u treach in g h is al t ern at i v e arg u m en t
.

Back gro u n d Th e fo l l o w i n g u n d i sp u t edfact s are d rawnfro m th e p art i es ’ m o t i o np ap ers
an d th e at t ach edex h i b i t s, as wel l as o ther d o cu m en t s fi l edb y the p art ies i nth e i n s t an tcas e. Pet i t i o ner s ub m i t t edh i s cl ai m t o th e W BO o nFo rm

2 1 1 , Ap p li cat i o nfo r Awardfo r Ori gi n al In fo rm at i o n , 2 d at edJ u l y 1 9 , 2 01 4 . Th e W BO d en i edh i s cl ai m i n a l et ter s en tb y

cert i fi edm ai l t o h i s l as tkn o wnad dres s o nM arch 8 , 2 0 1 8 . Th e

1 (...co n t in u ed ) Co d e o f 1 9 8 6 , as am en d ed
.

2 Wh is t leb l o wers m

u s tfi l e Fo rm

2 1 1 t o cl ai m

an awardu n d er s ec. 7 6 2 3
. Sec. 3 0 1.7 6 2 3 -1 (c)(2 ), Pro ced . & Adm i n . Reg s.- 3
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[* 3 ] Co u rtrecei v edth e p et i t io n ap p eal i n g th e d en i al o nM ay 1 4 , 2 0 1 8, i n an
en v el o p e b eari n g a U.S. Po s t al Serv i ce p o s t m arko f Ap ri l 3 0 , 2 01 8
. Res p o n d en tfi ledth e p en d i n g m o t i o no n Au g u st1 2 , 2 0 2 0 , wh erei nh e arg u es th atp et i t i o n er d i dn o tfi l e a p et i t i o n wi th i n th e l i m i t at i o ns p eri o ds etfo rt h i n s ect io n 7 6 2 3 (b )(4 ). Pet i ti o n er h as n o t res p on d edt o t h e m o ti on , d es pi te t h e Co u rt ’ s o rd er t h ath e fi l e an y o b ject i o nb y

Sep t em b er 3 , 2 0 20
. Di s cu ss i o n I. Su m

m ary J u dg m en tSt an d ard Th e p u rp os e o f s u m

m ary ju d g m en t i s t o ex p ed it e l i t i g at i o nan d av o i dco st l y , u n n eces sary , an dt i m e-co n s u m in g tri al s . See FPL Grp ., In c. & Sub s . v . Co m m i s s i o n er, 1 1 6 T.C. 7 3 , 7 4 (2 0 0 1 ). W e m ay g ran ta m o t io nfo r s u m

m ary ju d g m en twh en th ere i s n o g enu i n e d i s p u t e o f m at eri al fact an da d eci s i o nm ay b e
ren d eredas a m at t er o f l aw. Ru l e 1 2 1 (b ); El ec. Art s , In c. & Sub s . v . Co m m i s s i o n er, 1 1 8 T.C. 2 2 6 , 2 3 8 (2 0 0 2). Fu rt h erm o re, we co n st ru e th e fact s an d draw al l i n feren ces i n th e l i g h t m o s tfav o rab l e t o th e n o nm o v i n g p art y t o d eci d e wh et h er s u m

m ary ju d g m en t i s ap p ro p ri at e. Su n ds tran dCo rp . v . Co m m is s i o n er, 9 8 T.C. 5 1 8 , 5 2 0 (1 9 9 2 ), aff’ d , 1 7 F.3 d 9 6 5 (7 th Ci r. 1 9 9 4 ). Ho wev er, t h e
n o n m o v i n g p art y

m ay n otres tup o nth e m ere al l eg at i o n s o r d en i al s i nh i s p l ead i n g s b u ti n st eadm

u s ts etfo rt h s p eci fi c fact s s h o wi n g thatth ere i s a g en u i n e- 4
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[* 4 ] d i s p u t e fo r t ri al . Ru l e 1 2 1(d ); s ee al s o Su n d s tran d Co rp . v . Co m m i ss i o n er, 9 8 T.C. at5 2 0
. II. An al y s i s Sect io n 7 6 2 3 (b )(4 ) p erm i t s th is Co urtt o rev i ew a W BO award d et erm i n at i o n i f a p et i t i o n i s fi ledwi thi n3 0 d ay s o f t h e d et erm i n at i o n . 3 Th e W BO
m ai l edth e d en ial l et t er t o p et i t i o n er’ s l as tkn own ad dres s o n M arch 8 , 2 0 1 8 . Th e 3 0 -d ay fi l i n g p eri o d ex p i redo n Satu rd ay , Ap ri l 7 , wh i ch m ak es M o n day , Ap ri l 9 , th e l as t d ay

t o fi l e. See s ec. 7 5 0 3 ; Kas p er v . Co m m i s si o n er, 1 3 7 T.C. 3 7 , 4 5 (2 0 1 1) (h o l d i n g th atth e 3 0 -d ay p eri o d o f s ec. 7 6 2 3 (b )(4 ) b eg in s o n t h e d at e t h at th e d et erm i n at i o n i s m ai l edo r p ers o n al l y d el i v ered t o th e wh i s t l eb lo wer ath i s l as t kn o wn ad dres s ). A t ax p ay er t i m el y m ai l s a p et i t i o n t o th i s Co u rtwh eni ti s d el i v eredt o th e U.S. Po st al Serv i ce o n o r b efo re t he du e d at e. Sec. 7 5 0 2 (a). In
s u ch a cas e t h e d at e o f t h e U.S. Po s t al Serv i ce p o s t m arks t am p edo nth e en v el o p e i s d eem edth e d at e o f fi l i n g . Id .; s ec. 3 0 1
. 7 50 2 -1 (a), (c)(1 )(i i i )(A), Pro ced . & Ad m i n . Reg s. Here, t h e d at e p o s t m arks t am p ed o n t h e en vel o p e i s Ap ri l 3 0, 2 0 1 8 , wh i ch i s th ree week s aft er t h e d ead l i n e.

3 Sec. 7 6 2 3(b )(4 ) rev i ew ap p l i es t o d et erm i n at i on s u n d er p arag rap h (1 ), (2 ), o r (3 ) o f s ec. 7 6 23 (b ). Al th o u g h th e d en ial l et t er s ay s i t“ d o es n otco n t ai na d et erm i n at i o n reg ard i n g an awardu n d er s ect i on 7 6 2 3(b )”, t h atd i s cl ai m er d o es n o t d ep ri v e t h i s Co u rto f ju ri s di ct i o n . See Co o p er v . Co m m i ss i o ner, 1 3 5 T.C. 7 0 , 7 5 -7 6 (2 0 1 0 ).- 5
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[* 5 ] Pet i t i o ner h as n otres po n d edt o res p o n d en t ’ s m o t i on , wh i ch as s ert s t h at
res p o n d en t i s en ti t l edt o s u m m ary ju d gm en t b ecau s e o f t h e l at e fi l i n g , n o r h as h e
o th erwi s e ex p l ai n edh is fai lu re t o t i m el y fi l e. Co n cl u s io n W e co ncl u d e t h at p et i ti o n er d i dn o tap peal th e W BO d et erm i n at i o n wi th i n th e s ect i o n 7 6 2 3 (b )(4 ) l i m i t at i on s p eri o d . Acco rd i n g ly , we wi l l g ran tres p o n d en t ’ s
m o ti o n fo r s u m

m ary ju d g m en to n th e g ro u n d s th at th e p et i ti o n i s u n t i m el y . To refl ectthe fo reg o i n g , Anap p ro p ri at e o rd er wi ll b e en t ered
.